Author: admin_gst

5302

5302
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0308

0308
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Notes:
As omitted by notification no. 43/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
“Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0510

0510
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0511

0511
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2305

2305
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 44[***]
 
*************
Notes:
As  amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as,
“Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [other than aquatic feed includi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2512

2512
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2513

2513
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1103

1103
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Cereal groats, meal and pellets, including suji and dalia, 480[, pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
 
**************
Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
Cereal groats, meal and pellets, including suji and dalia, 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notes:
As amended vide notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
Cereal groats, meal and pellets, including suji and dalia, 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
**************
Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Cereal groats, meal and pellets, including suji and dalia, 39[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enf

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
 
*************
Notes:
As amended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as,
“Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name.”
 
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1207

1207
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Market in wait and watch, Sensex slips 154 pts ahead of GST

Market in wait and watch, Sensex slips 154 pts ahead of GST
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) The Sensex fell over 154 points and the Nifty went below 9,500 in the beginning on Friday as the July derivative series took off on a negative note amid anxiety ahead of GST rollout.
Capital outflow by foreign funds and weak global shares only added to concerns.
Investors kept their fingers crossed ahead of the landmark tax reform Goods and Services Tax (GST), which is set for a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Mkt losses narrow, GST anxiety keeps investors on toes

Mkt losses narrow, GST anxiety keeps investors on toes
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) Markets managed to apply brakes on their early losses today, but the Sensex and the Nifty still moved in the red as investors braced for the final countdown to the GST launch.
The landmark tax reform Goods and Services Tax (GST) is set for a mid-night launch today.
Telecom, capital goods, realty and auto stocks wobbled amid sluggishness in global shares.
The 30-share Sensex resumed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

J&K parties for GST with riders

J&K parties for GST with riders
GST
Dated:- 30-6-2017

Srinagar, Jun 29 (PTI) The second meeting of an all-party consultative group, constituted by the Jammu and Kashmir government to evolve a consensus on the GST implementation in the state, was held here this evening.
The government claimed that the parties were in agreement on the extension of the new tax regime but with safeguards to protect the fiscal autonomy of the state.
"There was a general consensus in the meeting that non- implementation of the GST regime would trigger economic and financial chaos in the state with the inter-state trade vis- a-vis J-K taking a big hit," an official spokesman said here.
He said the meeting was held under the chairmanship

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on the issue with all shades of the political opinion to evolve broad-based consensus before Jammu and Kashmir is brought under the tax regime.
"If we talk of bringing a separate law, the Centre will have to amend two chapters in the Constitution to delegate powers of taxation to the state of J-K. It will become a huge political issue across the country.
"Besides, it will also entail amending Section 5 of J-K Constitution which can't be done. More so, any attempt on fiddling with Section 5 will open a Pandora's box which will have huge political ramifications for J-K in future," he said.
Presenting the government's view, Finance Minister Haseeb Drabu said the government will ensure adequate safeguards for prot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n the absence of an alternative trading link, J-K is literally integrated with mainland Indian market.
"Entire requirements are imported from it and everything produced or manufactured in J-K is exported to the same market. Twin taxation systems dissociated from each other will entail costs to business and to public finance system.
"Trading processes will be subjected to twin taxation systems making everything costly in J-K, a cost that ultimately the consumer shall have to bear," he said, adding traders will have to pay more for managing twin systems and it could create a situation that J-K may not get buyers or sellers for its products.
NC's Rather, who is the former chairman of the Empowered Committee of Finance Min

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Advance Received

Advance Received
Query (Issue) Started By: – kamdev senapati Dated:- 30-6-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Advance received one year back from one scrap merchant and the same has reflected on our books of accounts. Regular basis the scrap merchant taken the scrap and paid the amount of each sales.
My Quarry is Since the advance received before GST, will GST attract for the same or not ??.
Please suggest…
Reply By KASTURI SETHI:
The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7103

7103
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport
 
******************
Note:
As amended vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
Semi-precious stones, unworked or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7104

7104
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped
 
*************
Notes:
As amended vide Notification

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7102

7102
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Rough diamonds or simply sawn diamonds, industrial or non-industrial
 
*************
Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods
 
*************
Notes:
As  amended  vide notification no. 7/2018 dated 25-1-2018, before it was read as:
98[Diamonds, industrial or non-industrial, unworked or simply sa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

WARE HOUSE REGISTRATION-REG

WARE HOUSE REGISTRATION-REG
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We have trading division chennai which was registered under GST and we have one warehouse/GODOWN in hosur which we want to register under GST.How to register this?
Reply By KASTURI SETHI:
The Reply:
Both are in Tamilnadu. One registration is required. Get the godown in Hosur registered as additional place

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HSN For fabrication

HSN For fabrication
Query (Issue) Started By: – Saurabh Singh Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We make iron grills for door and window. 73083000 Is it right ?​​​​​​
If not, plz specify the correct code.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Schedule III of Notification No. 1/2017-Central Tax dated 2806.2017 (with effect from 1.7.2017 iron grills for doors and wi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Transition

Transition
Query (Issue) Started By: – Kavita Sharma Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
I want to elaborate my previous query, the payments are outstanding as on 30.06.17. Service tax was already charged in the bills and not on accrual basis. Since turnover was less than ₹ 50 lacs, the service tax was being deposited on receipt of payments against the bills. Now, when the service provider will receive the payments a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =